Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
How big is profit shifting? How much tax revenue is lost globally and in your country? The biggest challenge when estimating the scale of profit shifting is to establish a credible counter-factual of how profits would be distributed across countries in the absence of profit shifting. Generally, researchers assume that the location of MNEs’ real economic activity should be a good proxy for where profits are generated. The search for appropriate measures of real economic activity and methods to account for existing productivity differentials across countries or industries has frequently been hindered by the lack of reliable data. Still, researchers have produced a variety of profit shifting estimates. This page presents a selection of the most recent studies.
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
How large is corporate tax base erosion and profit shifting? A general equilibrium approach